Detail předmětu
Corporate Economics
FP-EcePAk. rok: 2019/2020
Corporate economics consider basic theoretic knowledge from the corporate economy theme. This course is designed as a comprehensive overview of corporate economics theory. Course cover a number of topics including production analysis, break - even analysis, accounting profit and economic profit, capital budgeting, managerial decision making, fund flow statement a budget and budgetary control. You will be equipped with a set of concepts and analytical tools that will allow you to approach and analyse a wide variety of common corporate economic questions. Further students will be able to gain company’s economy knowledge connected to each field of company’s activity. Concerning the gained course knowledge and as part of the course evaluation, students should be able to apply it to concrete company’s activity, process or to try to solve the problem in specific field of the company’s activity.
Jazyk výuky
Počet kreditů
Garant předmětu
Zajišťuje ústav
Výsledky učení předmětu
Concerning the gained course knowledge and as part of the course evaluation, students should be able to apply it to concrete company’s activity, process or to try to solve the problem in specific field of the company’s activity.
Prerekvizity
Plánované vzdělávací činnosti a výukové metody
Způsob a kritéria hodnocení
There is also one control test.
Passing the control test: 30 points
Minimum number of points: 17 points.
Correction term is the only one in the credit week.
A 100 – 90
B 89 - 80
C 79 – 70
D 69 – 60
E 59 – 50
F 49 - 0
Osnovy výuky
Topics lectures are as follows:
1. International business environment. Definition of corporate economics.
2. Object and methods of corporate economics.
3. Management by objectives. Shareholders versus stakeholders value.
4. National and transnational legal forms of enterprise. Corporate governance.
5. Balance theory. Classic concept of the balance sheet and new approaches.
6. Production theory and cost theory. Fundamentals of production theory. Fundamentals of cost theory.
7. Cash flow management. Direct and indirect methods of cash flow statement.
8. Cost accounting systems. Different approaches to costing. Pricing.
9. Managerial conception of costs. CVP analysis.
10. Corporate financing in an international environment. Financial planning as a part of a business planning.
11. Investment decision-making. Investment planning and investment calculations.
12. Creating a business plan and budget system.
13. Company statistics and analyzes.
Učební cíle
Learning outcomes:
Knowledge: Further students will be able to gain company’s economy knowledge connected to each field of company’s activity.
Skills: Students will be equipped with a set of concepts and analytical tools that will allow students to approach and analyse a wide variety of common corporate economic questions.
Eligibility: Concerning the gained course knowledge and as part of the course evaluation, students should be able to apply it to concrete company’s activity, process or to try to solve the problem in specific field of the company’s activity.
Vymezení kontrolované výuky a způsob jejího provádění a formy nahrazování zameškané výuky
Prerekvizity a korekvizity
- povinná prerekvizita
Understanding Global and European Business Environment
Základní literatura
Doporučená literatura
DRURY, C. Management and cost accounting. Cengage Learning. 2015. ISBN 978-1-4080-9393-1.
Zařazení předmětu ve studijních plánech
- Program MGR-EBF magisterský navazující 1 ročník, letní semestr, povinně volitelný